2021-03-31-accounts

Trustees’ annual report & accounts

for the year ended

31 March 2021

The British Union of Spiritist Societies is a Charitable Incorporated Organisation. BUSS is its operating name.

Charity registration number

1136512

Registered Office Oxford House, Derbyshire Street, London E2 6HG

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1. The British Union of Spiritist Societies (BUSS) is a charity registered in England that acts as an umbrella organisation for Spiritist groups who are its members, promoting Spiritism in the UK as a moral framework to motivate and guide people based on Christian principles.

2. BUSS was incorporated in 2009. In November 2019 we converted from being a charitable company to a Charitable Incorporated Organisation (CIO).

3. BUSS is managed by trustees who are elected at BUSS’s annual general meeting by representatives of BUSS’s member organisations. People who have served as trustees of the charity in the year ended 31 March 2021 are:

Elsa Rossi - Chairperson (appointed 5 December 2020) Gilson Guimarães (appointed 5 December 2020) Davian Jessamy (appointed 5 December 2020) Sueli Saponara (appointed 5 December 2020) Adriano Sugimoto (appointed 5 December 2020) Flavia Queiroz (resigned 5 December 2020) Rosilene Galindo (resigned 5 December 2020) Tales Augusto Schmidt (resigned 5 December 2020)

Objectives

1. BUSS’s objective is the advancement of the Spiritist religion for the benefit of the public in accordance with the Christian principles established in the Five Books of the Spiritist Codification: the Spirits’ Book, the Mediums’ Book, the Gospel according to Spiritism, Genesis, and Heaven and Hell.

2. To further this objective BUSS promotes the study and dissemination of the moral values of the Spiritist Christian principles by:

3. hosting seminars, conferences and educational events,

4. supplying Spiritist publications through our bookstore and website,

5. giving leadership, counselling and advice to Spiritist groups across the UK, and

6. encouraging acts of Christian beneficence.

7. We seek to provide public benefit in all that we do. The trustees confirm that they have given due consideration to the Charity Commission’s published guidance on the public benefit requirement under the Charities Act 2011. In addition, we ensure that this guidance and other relevant Charity Commission guidance are provided to every trustee on their election into office.

8. All of our charity’s workers are unpaid volunteers. We are very grateful to them for donating their time, gifts and skills, and we are very grateful to BUSS’s friends for their continued financial support. These generous donations of time, skills and funds have enabled BUSS to have had yet another successful year in promoting Spiritist Christian values.

Activities and performance

1. BUSS continues to work towards creating greater social inclusion and religious/spiritual harmony, motivating and guiding people to live their lives in accordance with Spiritist moral principles. We seek to integrate and unify the Spiritist Movement in the UK under the framework of God’s moral principles and natural laws.

2. BUSS organised events, free of charge, to prepare volunteers to work in unity as Spiritist workers, bringing together workers from all groups. The events focused on two very important areas: Spiritist education to children, youth and families, and also preparation for volunteers in the area of spiritual / fraternal dialogue.

3. During the year BUSS also increased its of use of technology and online meetings for its activities. These activities included monthly events through Zoom rooms, to continue to prepare our volunteers as facilitators in areas such as healing courses, Spiritist reference libraries, management of studies, talks, seminars in suicide prevention, congress meetings, and other charitable works.

4. We continued to maintain an active presence on FACEBOOK in the year: The number of people visiting the BUSS Facebook page has doubled each year, with visits now totalling over 16,780 in the year

5. On 13 May 2020, BUSS had the pleasure to welcome the celebrated medium DIVALDO FRANCO for his talk online on “Planetary transition: a Spiritist perspective”. He spoke beautifully, bringing spiritual awareness to more than 131,085 people who have now been able to watch the video on YouTube.

6. LORD’S PRAYER - With the aim of encouraging children to develop collaboration Elsa Rossi of BUSS talked to volunteer educators and parents from various parts of the world, so that their children could record the Lord’s Prayer in the languages of their native countries. Thirty children took part, in a total of 25 Languages. We then then bundled and edited the recordings in a video: in just a few days the video reached 7,069 views on BUSS Audio visuals YouTube channel.

7. BUSS organised a wonderful project: VIDEOBOOKS STORY TALES by our Children, as a suggestion and support for Spiritist educators and the parents of our children, BUSS started a project of audio recorded prayers and stories using children's voices with a theme about spirituality. We then made a video book of these recordings which can be enjoyed by children from all over the world in English. We also recorded children offering prayers in Portuguese and English. We require that parents must sign an authorisation document, available from BUSS, for their child's voice to be recorded. The project received an excellent reception from parents and educators, who felt that with this project they had an opportunity to be with their child in developing the recording and that the child could see their work reaching others. The joy has been immense.

8. We held our 2019-20 ANNUAL GENERAL MEETING on 5th December 2020, via ZOOM, online, available for all groups that are full members of BUSS to attend.

9. In October 2020 we held a one-week virtual BUSS BOOKSHOP FUNDRAISING event. Following from the success in previous years, we organised the event to sell secondhand books on Spirituality, to raise funds for BUSS and to encourage people to build their own collection of Spiritist literature. The money raised helps to buy new publications for our bookshop housed at our office, and helps fund BUSS general expenses.

10. In January 2021 BUSS launched a new English translation by Janet Duncan of the CHRISTIAN AGENDA. As always, we record our deep gratitude to Janet for this work, a labour of love, and for her generosity in donating the work freely to BUSS. We added this new translation into www.amazon.co.uk to sell as an e-Book and as printed copies.

11. Since late February 2020 during the Covid-19 pandemic BUSS trustees have continued to manage the charity’s activities by working online, mainly remotely at their homes.

12. Unfortunately we had to postpone our 3rd British Spiritist Congress to May 2021, due to the pandemic.

13. BUSS’s Children’s Educational Department made good progress in gathering our 4th Gathering for PARENTS AND FAMILIES, using virtual zoom room, on 5[th] December 2020. The participation of families, educators and children was amazing. We organised a virtual exhibition with many arts created by children and youth.

Spiritist Groups

1. There are now 36 Spiritist groups in the UK that offer studies free of charge. Although not all of these groups all are members of BUSS, most of them work in partnership with BUSS, disseminating events that bring light to many people.

2. Details of groups that are members of BUSS are listed at the end of this report. All BUSS groups offer free healing prayers, study meetings and mediumship spiritual rescue. Most of the groups offer spiritual healing, and some groups offer moral/spiritual education for children and parents. BUSS and its groups never charge for helping someone in need.

3. Because of the pandemic and lock down since 2020, members of our groups have been unable to meet face-to face but have nevertheless. continued to make progress in achieving our aims, step by step. With every confidence in God to protect us and guide our future path our groups have been using technology for virtual meetings for events such as online studies, seminars, and meeting in congress. We thank God and are incredibly happy that, following the previous year's success, we have had another year of progress in 2020-21.

4. More groups now using online meetings such as Zoom to develop free classes every week offering moral and ethical education for children and youth, and helping the young ones in their relationship with their families and friends.

5. Small groups still need our attention to grow. Our main task is to give support to the formation of Spiritist groups around the country. As with every year, BUSS has a number of groups waiting to be affiliated while preparing themselves to offer everyone the understanding of universal spiritual principles of Spiritism through seminars, conferences and meetings.

6. During the year BUSS offered guidance and help a new group to establish them on a solid foundation to can carry out their duties: “Christian Spiritist Group” in London, offers weekly virtual public meetings – Tuesdays evenings.

Financial review

1. BUSS’s income and expenses were much lower due to fewer events in the year ending March 2021 .Our income was £15,900, compared to £29,600 in the previous year. Income from donations was £6,200. Our other income included £3,700 from conferences and events and £2,100 from sale of Spiritist publications.

2. We spent £9,300 in the year, compared to £32,500 in the previous year. Our main expenses were on rent, service charges and insurances £6,400, and on publications for sale £1,700.

3. Thank you to all our supporters! Overall BUSS’s income exceeded costs by some £6,600 in the year (compared to £2,900 excess of expenditure over income in the previous year). As a result, our reserves increased to £68,260 as at March 2021.

Plans for the future

1. Our main focus at BUSS is to carry on helping our member groups. We continue to encourage the work of groups by organising talks, lectures and seminars on spiritual healing, mediumship and fraternal attention. We also actively help associate groups who wish to have our support.

2. We pray that the public health situation in 2022 will allow us to go ahead with our plans to hold the third BRITISH SPIRITIST CONGRESS in London, already postponed twice due to the pandemic lockdown.

3. BUSS continues with the important call to SAVE LIVES, Suicide Awareness Campaign, with an all-day online event on 10th September 2021, World Suicide Day, to bring awareness to the communities, and including guest speakers from the UK, USA and Brazil.

4. We will continue to be available to give spiritual help to people in bereavement and, if they want to come to our groups and talk to us, we can help them to understand their moments of grief. We aim to work in partnership with other charities in this field.

5. We will continue to maintain BUSS’s quarterly newsletter that brings information to all groups and links the groups to our wider community.

In conclusion

1. THANKYOU ! - The trustees of BUSS would like to take this opportunity to thank our Spiritual Benefactors and each and every one of our volunteers, members, donors and supporters. Without their presence, help, hard work, dedication and their free giving of their time and gifts, our charity could not operate or succeed.

2. As we look ahead, we continue to promote Spiritist teachings to inspire people to lead a good and charitable life within their homes and communities, knowing that God is the Supreme Intelligence and First Cause of all Things. In these difficult times of a pandemic we pray with every confidence for God to protect us all, and to guide our future path.

This report is approved by the trustees of BUSS and is signed on their behalf by

Elsa Rossi - Trustee and Chairperson

3 December 2021

British Union of Spiritist Societies

Room 4, 1[st] floor, Oxford House, Derbyshire Street, Bethnal Green, London E2 6HG

E-mail: [e-mail] Website: www.buss.org.uk Tel: [phone]

Our groups work ONLINE – some have stopped.

Group	Number of	Days of Meeting	Numbers of
	Facilitators		Attendees
Allan Kardec Study Group	2	Monday	5 - 7
Bezerra de Menezes Spiritist Society	3	Friday	30 - 50
Blossom Spiritist Society in Wokingham	2	Wednesday	8 - 12
Spiritist Society of Bournemouth	2	Tue/Friday	10 - 30
Francis of Assisi Spiritist Society	3	Friday	20 - 30
Fraternity Spiritist Society	6	Sunday	40 - 60
Richmond Spiritist Fellowship	1	Wednesday	8 - 15
Oxford Spiritist Study Group	3	Monday	6 - 15
Sheffield Spiritist Group	2	Tuesday	8 - 12
Sir William Crookes Spiritist Society	5	Mon, Wed, Sun	30 - 60
Solidarity Spiritist Group	7	Wed & Thur	40 - 80
Spiritist Friends of Edinburgh	2	Tuesday	5 - 8
Spiritist Group of Brighton	2	Wednesday	5 - 8
Spiritist Group of Bristol	2	Saturday	7
Spiritist Group of Leeds	2	random	5
Spiritist Society for Peace	2	Wednesday	6 - 10
Spiritist Society of Bicester	1	Friday	6
Spiritist Society of Cardiff	2	Saturday	5
Spiritist Society of London	3	Thursday	5 - 12
Spiritist Society of Windsor & Maidenhead	2	Saturday	8 - 10
The Chico Xavier Spiritist Society	1	Monday	4 - 8
West Kent Spiritist Group Joanna de Angelis Spiritist Society	2 2	Sunday Tuesdays	8 6
Total attendees per week (estimate)			215 to 455

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British Union of Spiritist Societies Statement of Financial Activities

for the year ended 31 March 2021

£ Income Donations & gift aid Charitable activities Investments : interest Other income Expenditure Raising funds Charitable activities Other costs Net Income or (Net Expenditure) Total funds at 1 April 2020 Total funds (BUSS Fund) at 31 March 2021	2020-21 6,227 5,874 43 3,795 15,939 1,667 7,622 60 9,349 6,590 61,670 68,260	2019-20 Notes 2 12,034 17,498 101 - 29,633 3 791 29,086 2,649 32,526 (2,893) 64,563 61,670

All income and expenditure are unrestricted for the years ended 31 March 2021 & 2020. The attached notes are part of these Financial Statements

British Union of Spiritist Societies

Balance Sheet at 31 March 2021

£ FIXED ASSETS Tangible assets CURRENT ASSETS Stocks of publications Debtors : Income receivable Expenses paid in advance Cash at bank and in hand Total current assets LIABILITIES Creditors : amounts falling due within one year Accrued expenses TOTAL NET ASSETS TOTAL FUNDS (BUSS Fund - Unrestricted)	2021 9,252 1,168 5,328 52,661	2021 1 68,409 (150) 68,260 68,260	2020 5,456 - - 56,363	2020 Notes 1 6 61,819 (150) 61,670 61,670 7

These financial statements are approved by the trustees of BUSS and signed on their behalf by Elsa Rossi - Trustee and Chairperson - 3 December 2021

British Union of Spiritist Societies

Notes to the Financial Statements for the year ended 31 March 2021

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention on an income and expenditure (accruals) basis for a going concern. They have been prepared in accordance with the Charity Commission’s "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" effective from January 2019

Income

Income is recognised for inclusion in the Statement of Financial Activities when the Charity is legally entitled to the income, receipt is probable and the amount can be measured reliably.

Expenditure

Expenditure is recognised for inclusion in the Statement of Financial Activities when the liability arises and is classified under headings appropriate to the Charity's activities.

Tangible fixed assets

These are items of office equipment. Depreciation has been provided to write off each asset over its estimated useful life.

Stocks

Stocks of publications are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The Charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds represent income that can be used in accordance with the Charity's objectives at the discretion of the trustees. The Charity operated one unrestricted fund in the year for its general activities, shown in the accounts as BUSS Fund.

Restricted funds represent income that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The Charity currently has no restricted funds.

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

2 DETAILS OF INCOME

£ Income Donations & gift aid Charitable activities Sale of publications Conferences and events Investments : interest Other income Publications stock adjustment Total		2020-21 6,227 2,145 3,729 5,874 43 3,795 15,939	2019-20 12,034 6,035 11,463 17,498 101 - 29,633

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

3 DETAILS OF EXPENDITURE

£ Expenditure Raising funds Publications & selling costs Charitable activities Donations to charities Conferences and events Publicity and communications Rent and service charges Insurance Governance Other costs Publications stock adjustment Sundry expenses Total		2020-21 1,667 490 - 679 5,559 874 20 7,622 - 60 9,349	2019-20 791 2,255 18,114 2,313 5,280 961 163 29,086 2,649 - 32,526

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

4 INDEPENDENT EXAMINER

Net income is stated after charging provision for Independent Examiner costs of nil in 2020-21 (£150 in 2019-20).

5 TRANSACTIONS WITH TRUSTEES

Trustees donate their time freely to the Charity and no remuneration or other benefits were paid to Trustees in 2020-21 or 2019-20.

Trustees were reimbursed £60 for sundry expenses in 2020-21 (nil in 2019-20).

The charity's income includes £55 identified donations from trustees in the year (£587 in 2019-20).

6 TANGIBLE FIXED ASSETS

At 31 March 2020, 2021 £ £ Cost 488 Depreciation brought forward (487) - charge for year carried forward (487) Net book value 1

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

7 MOVEMENT IN FUNDS

(a) 2019-20 (b) 2020-21 BUSS Fund BUSS Fund	Balance at 1 Apr 2019 64,563 Balance at 1 Apr 2020 61,670	Income 29,633 Income 15,939	Expenditure (32,526) Expenditure (9,349)	Balance at 31 Mar 2020 61,670 Balance at 31 Mar 2021 68,260

All funds are unrestricted.